AICPA CERTIFICATE PROGRAM
Advanced Defined Benefit Plans Audit Certificate Exam and Learning Program
Advanced Auditing for Employee Benefit Plans contains mock
audit case studies and advanced learning exercises related to planning,
performing, and evaluating defined contribution, defined benefit, and health and
welfare plan audits. Once you complete the learning, you will need to take the
Advanced Defined Benefit Plans Audit Certificate Exam to earn the certificate's
The Advanced Defined Benefit Plans Audit Certificate exam
tests your ability to plan, perform and evaluate defined benefit plans, in
accordance with AICPA standards and DOL rules and regulations. This exam is
offered in a timed online format and consists of 75 multiple choice questions.
In order to successfully pass the examination, you must be able to evaluate and
analyze the core concepts related to client acceptance, engagement planning,
engagement analysis, concluding an engagement and guiding principles for defined
benefit plan audits.
- Planning and General Procedures
- Internal Control
- Net Assets Available for Benefits
- Changes in Net Assets Available for Benefits
- Accumulated Plan Benefits
- Changes in Accumulated Plan Benefits
- Financial Statement Presentation, Disclosure &
- Audit Reports & Concluding the Audit
- Formulate key concepts and skills to build upon a
solid audit foundation specifically related to employee benefit plans,
including defined contribution retirement plans (DC plans), defined benefit
pension plans (DB plans), and health and welfare plans (H&W plans.)
- Evaluate advanced plan-specific audit circumstances.
- Interpret advanced EBP audit concepts through a mock
- Interpret regulatory requirements and professional
standards related to engagement acceptance, planning, and quality control for
employee benefit plan audits.
- Assess the control environment of employee benefit
plans, including the portion of the control environment at a service
organization, through analytics, inquiry, and observation.
- Assess presentation and disclosure requirements in
accordance with GAAP for employee benefit plans.
Who will it
Auditors from small to large firms interested in enhancing
their intermediate to advanced competencies in employee benefit plan
- Field of Study: Auditing
- Level: Advanced
- CPE Credit: 17.5
$459.00 - Member Price
$579.00 - Nonmember Price
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